Sri.K.V. Abdul Azeez, Cochin V. The DCIT, Cochin

MA 110/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4651 (ITAT-COCHIN)
• Duration Of Justice: 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2000-2001
• Appeal Filed On: 24-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: C B M WARRIER
• Section: 11

Judgement Text

MP NO S 1 11 TO 116/C/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/ SHRI B P JAIN , AM & GEORGE GEORGE K, JM MISCELLANEOUS PETITION NOS. 110 TO 116/COCH/2016 ARISING OUT OF ITA NO . 432 TO 438/COCH/2015 (A SST YEAR 2000 - 01 TO 2006 - 07 ) SHRI K V ABDUL AZE EZE 6C BELAIR APARTMENTS PANAMPILLY NAAR KOCHI 682 036 VS THE DY COMMR OF INCOME TAX CIRCLE 2(1) KOCHI APPLICANT RESPONDENT PAN NO. ACHPA5103H ASSESSEE BY SH C B M WARRIER REVENUE BY SH A DHANARAJ , SR DR DATE OF HEARING 7 TH SEPT 2016 DATE O F PRONOUNCEMENT 7 TH SEPT 2016 ORDER PER BENCH: THESE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ARISING OUT OF THE CONSOLIDATED ORDER OF THE TRIBUNAL IN ITA NO S 432 TO 438/COCH/2015 RELATING TO ASSESSMENT YEARS 2000 - 01 TO 2006 - 07. 2 TH E APPEA LS OF THE ASSESSEE WERE DISMISSED IN LIMINE VIDE ORDER DATED 17 TH AUG 2016. NOW, BY TH IS MISCELLANEOUS APPLICATION S , THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO S. 432 TO 438/COCH/2015 MP NO S 1 11 TO 116/C/2016 2 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. 3 WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS BROUGHT ON RECORD, WE ARE OF THE VIEW THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 17 TH AUG 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 21ST OCT 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANE OUS PETITIONS ON 7 TH SEPT 2016 . SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, THERE IS NO NEED TO SEND A SEPARATE NOTICE TO THE PARTIES. IT IS ORDERED ACCORDINGLY. 5 IN THE RESULT, THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF SEPT 2016 . SD/ - SD/ - (B P JAIN) (GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 7 TH SEPT 2016 RAJ* MP NO S 1 11 TO 116/C/2016 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) KOCHI 4 . CIT, KOCHI 5 . DR 6 . GUARD FIL E BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN